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Non-Use of Motor Vehicles Act 2013

PART 3

Amendment of Finance (Excise Duties) (Vehicles) Act 1952

Amendment of section 1 of Finance (Excise Duties) (Vehicles) Act 1952

10. Section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 is amended by inserting the following subsection after subsection (11A):

“(11AB) A person who, in connection with an application for a repayment in respect of the duty paid on a licence surrendered under subsection (11A), furnishes information to a licensing authority which contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.”.